Browse Ellentuck, Albert B.

1-100 out of 206 article(s) next next page

Title	Date	Words
Deducting donated services and out-of-pocket expenses.	Nov 1, 2009	1189
Contributions of property to an LLC.	Oct 1, 2009	1186
Deferring shareholder gain by distributing installment notes.	Sep 1, 2009	1395
Avoiding S corporation debt obligations that are a second class of stock.	Aug 1, 2009	1554
Leasing business autos.	Jul 1, 2009	1016
Handling LLC member and member affiliate loans and guarantees.	Jun 1, 2009	2145
Depreciation options for avoiding corporate AMT adjustments and preferences.	May 1, 2009	1181
S corporation tax year rules.	Apr 1, 2009	1252
Claiming ordinary losses for Sec. 1244 stock.	Mar 1, 2009	1531
Case study: using a limited liability partnership as the entity of choice.	Feb 1, 2009	1155
Understanding the effects of nonliquidating distributions on corporations.	Jan 1, 2009	1065
Allocating passthrough items to S corporation shareholders.	Dec 1, 2008	1205
When are payments treated as child support?	Nov 1, 2008	1700
Asset protection planning with limited liability companies.	Oct 1, 2008	2056
Benefiting from a fiscal tax year.	Sep 1, 2008	1324
Qualifying a marital deduction trust as an eligible S shareholder.	Aug 1, 2008	1778
Converting a residence to rental property.	Jul 1, 2008	1771
Handling gifts and bequests of LLC interests.	Jun 1, 2008	1796
Disposing of an activity to release suspended passive losses.	May 1, 2008	2125
Understanding the tax consequences of liquidation to an S shareholder.	Apr 1, 2008	2416
Deducting interest on qualified education loans.	Mar 1, 2008	1929
Planning for current distributions from an LLC.	Feb 1, 2008	1900
Evaluating whether to adopt a retirement plan.	Jan 1, 2008	1640
Preventing a dissident shareholder from transferring stock to cause a loss of S status.	Dec 1, 2007	1640
Meeting the home office "principal place of business" requirement.	Nov 1, 2007	1039
Expensing restaurant smallwares.	Sep 1, 2007	644
Claiming passive activity credits.	Aug 1, 2007	828
Planning for distributions of employer securities.	Jul 1, 2007	1291
Income taxation of LLC income in year of death.	Jun 1, 2007	1131
Providing meals and lodging to employees.	May 1, 2007	786
Adjusting basis of inherited S stock for IRD.	Apr 1, 2007	591
Benefiting from employer below-market-rate loans.	Mar 1, 2007	999
Audits of electing large LLCs.	Feb 1, 2007	800
Avoiding gain when a shareholder receives corporate debt.	Jan 1, 2007	621
Determining eligibility to elect QSub status.	Dec 1, 2006	576
Recouping nondeductible contributions to traditional IRAs.	Nov 1, 2006	951
Renting property to an LLC.	Oct 1, 2006	837
Issuing third-party debt to raise additional capital.	Sep 1, 2006	1056
Taking advantage of a corporation's early losses by electing S status.	Aug 1, 2006	1013
Tax planning for vacation home owners.	Jul 1, 2006	1116
Reviewing LLC documents for new or existing clients.	Jun 1, 2006	1186
Evaluating an appraiser's report.	May 1, 2006	851
Liquidating a controlled C corporation subsidiary.	Apr 1, 2006	595
Structuring intrafamily advances to permit bad debt deductions.	Mar 1, 2006	1346
Registering an out-of-state (foreign) LLC.	Feb 1, 2006	622
Avoiding the dangers of a liquidation-reincorporation.	Jan 1, 2006	726
Comparing an S stock sale to an asset sale.	Dec 1, 2005	698
Using trusts in divorce tax planning.	Nov 1, 2005	1162
Converting a sole proprietorship into an LLC.	Oct 1, 2005	1208
Establishing a defined-benefit plan to maximize contributions for older shareholder-employees.	Sep 1, 2005	599
Applying the estate freeze special valuation rules to S corporations.	Aug 1, 2005	874
Tax planning for stock rights and warrants.	Jul 1, 2005	1098
Avoiding taxation of income earned by a partner.	Jun 1, 2005	826
Using stock bonuses to transfer control.	May 1, 2005	873
Placing an S corporation on the cash basis for certain expenses paid to shareholders.	Apr 1, 2005	579
Tax benefits of below-market loans to children.	Mar 1, 2005	857
Corporate contributions to partnerships owned by shareholders.	Feb 1, 2005	919
Avoiding ordinary income on the sale or exchange of depreciable property to a corporation.	Jan 1, 2005	863
Reporting certain nondividend distributions on Form 5452.	Dec 1, 2004	538
Investing in tax-efficient funds.	Nov 1, 2004	909
Understanding the mechanics of minimum gain.	Oct 1, 2004	931
Reducing AE tax.	Sep 1, 2004	1197
Determining deductibility of passive losses.	Aug 1, 2004	654
Using a like-kind exchange to avoid gain recognition.	Jul 1, 2004	692
Tax planning using partnership divisions.	Jun 1, 2004	901
Avoiding locked-in installment gain on a predeath stock redemption.	May 1, 2004	1109
Structuring corporate payments to shareholder-employees to avoid a second class of stock.	Apr 1, 2004	1674
Documenting charitable deductions.	Mar 1, 2004	1006
Avoiding at-risk limits in real estate activities.	Feb 1, 2004	1440
Avoiding the dangers of using liquidation-reincorporation as a planning technique.	Jan 1, 2004	863
Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments.	Dec 1, 2003	1237
Sec. 529 plans.	Nov 1, 2003	767
Avoiding tax on liquidating distributions of partnership property through timing of distributions.	Oct 1, 2003	838
Using a qualified EAP.	Sep 1, 2003	1713
Postliquidation payment on loans guaranteed by a shareholder.	Aug 1, 2003	939
Planning for an installment sale involving depreciation recapture.	Jul 1, 2003	722
Creating a FLP to place a barrier between business and personal assets.	Jun 1, 2003	1643
S corporation's treatment of employee-shareholder fringe benefits.	May 1, 2003	763
Identifying tax opportunities on stock received from an estate.	Apr 1, 2003	1193
Alimony recapture.	Mar 1, 2003	820
Amortizing and deducting partnership organization costs.	Feb 1, 2003	952
Avoiding the AMT depreciation adjustment.	Jan 1, 2003	787
Avoiding locked-in installment gains on predeath stock redemptions.	Dec 1, 2002	748
Owning and renting timeshares. (Case Study).	Nov 1, 2002	777
Contributing zero-basis accounts receivable to a cash-basis partnership.	Oct 1, 2002	869
Providing employees with a nontaxable discount on goods.	Sep 1, 2002	775
Applying for a fiscal year under Sec. 444 when an S election is made.	Aug 1, 2002	1140
Avoiding recharacterization of rental income on resale of self-developed property.	Jun 1, 2002	975
Dividing up retirement-plan assets with a QDRO.	May 1, 2002	1263
Recognizing suspended passive losses when S stock is transferred to a family member.	Apr 1, 2002	1052
AMT tax trap avoidance.	Mar 1, 2002	1901
Planning for the allocation of cash-basis items to partners whose partnership interests change during the tax year.	Feb 1, 2002	922
Valuing a closely held manufacturer.	Jan 1, 2002	977
Controlling the number of eligible shareholders in an S corporation. (Case Study).	Dec 1, 2001	1356
Depreciating property following a like-kind exchange. (Case Study).	Nov 1, 2001	897
Combining a GRAT with an FLP to increase transfer tax leverage on gifts of family assets.	Oct 1, 2001	1226
Avoiding dividend treatment on distributions by liquidating.	Sep 1, 2001	1324
Computing stock and debt basis when stock is sold during the year.	Aug 1, 2001	841
Computing the charitable income tax deduction for a single-life CRAT.	Jul 1, 2001	1187
Requesting a revocation of a partnership election under sec. 754 when it becomes disadvantageous to the partners and the partnership.	Jun 1, 2001	1119